"Ml&i  v'vwviww^U-^Susgfc&vw*e>wkla  0&C&.
( CIRCULAR.)
                (Office Commissary total jof  Sutato*,

                                     Washington, January  1, 1863.


                        HOSPITAL FUND.
                            HOW CREATED,
  The sick in hospital not needing full rations for their daily subsistence, only
such parts thereof are issued as are actually required for the support of  them-
selves and authorized attendants.  The difference between the whole number
of rations due a hospital, at cost price of a complete ration at the station, and
the value of the  stores issued to it, during the same period and at  the same
prices, constitute a credit  with  the Subsistence Department in favor of the
hospital.  This credit is called Hospital Fund.

                               its  uses.
   The Commissary who issues to a hospital is authorized  to purchase, on the
requisition of the medical officer in charge, and in amount not exceeding the
hospital credit at the time,  certain delicacies of food needed for the proper diet
of the sick, such as chickens, eggs, etc., hut not furnished for issue as a part
of the ration; and certain articles required for use in hospital, such as knives,
forks, spoons, &e., but not provided for issue  by any one of the military
departments of  the service.  The Hospital  Fund  being  thus a means for
supplying  the suffering  sick with wants and conveniences needful for their
health and more comfortable condition, not otherwise to  he  obtained, its
management should be held as a sacred trust, and its  expenditure'confined to
the purposes which this fund is  designed to accomplish.  Medicines, medical
supplies, quartermaster's supplies, and all objects  of expenditure from the
appropriations of the different departments of the army, are not proper charges
against the hospital credit
                          ITS EXPENDITURE.
  The articles purchased by the Commissary for the Hospital are paid for out
of the subsistence funds in his hands for public disbursement, on a voucher
certified  to by  the  medical officer  in  charge;  and  the  hospital  credit is
diminished in consequence thereof by the amount of the purchases  made.
An expenditure of money by the Commissary for hospital purposes is accounted
for in the  manner prescribed  for  other expenditures of the Subsistence De-
partment. 
2
                           HOW ASCERTAINED.
  A Statement of the Hospital Fund is made out at the end of each calendar
month, and appears  as a part of the Commissary's abstract of  issues to the
hospital for that month.  On it are entered  the balance of credit (if any) to
hospital at the end of the preceding month, and  the whole number of rations
due  during the month at  cost price; also, the stores which have been issued
by the Commissary to the hospital, and the articles purchased by him for the
sick, during this period, with the cost price of each set opposite.  The difference
between these two amounts—credits and debits—leaves an ascertained balance
of credit, (if the Hospital Fund for  the month has not been entirely used up,)
applicable  to authorized expenditures  for the hospital during the  following
month.  This  Statement may be prepared in the same manner, at any day,
should there be occasion for ascertaining the  exact state of the hospital credit
of a hospital at any particular  date.   An Abstract of Issues to the hospital
and  Statement of  the Hospital  Fund  should be made out  for each separate
hospital.
                          HOW TRANSFERRED.
  Hospital  credit  may  be transferred  from one  Commissary's  Abstract  to
another's, on Orders  from the proper authority.  The  Commissary directed to
make the  transfer of hospital  credit,  drops  the amount specified from his
Statement of the Hospital Fund as transferred to the  officer designated in the
Order, stating his rank, name, regiment or corps, station, and designation of
hospital to which the credit is transferred.  The Commissary directed to receive
Hospital Fund from another hospital, takes up the  amount indicated,  as a
credit to the hospital he supplies, and as received by  transfer from  the officer
named in the Order, stating  his name, rank, regiment or corps, station, and
designation of hospital from which the credit is transferred.  When an officer
is relieved  from  subsistence duty  at  any post or station, he will give his
successor a certified Statement of the hospital  credit due each separate hospital
which he has supplied, who will take up such credit in favor of each separate
hospital, in manner as above explained.  Hospital Fund  being a credit  only,
cannot be transferred from one officer's papers to another's as money.

                                               J. P. TAYLOE,
                                      Commissary General of  Subsistence.